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Introduction to payment and repayment of contributions

E8.901 Collection of contributions

Although arrangements may be made (and, in certain cases, must be made) for an employee's Class 1 contributions to be paid by him direct to HMRC, the normal procedure is for the contributions to be collected at source by the employer and paid over by him, on a monthly or quarterly basis, to HMRC along with the tax similarly deducted¹. The employer's Class 1 contributions are payable in a similar manner. For the payment of Class 1A contributions, see E8.279E.

Class 2 contributions are, from April 2015, moved into the income tax self-assessment regime and coupled with Class 4 collection² (from 2024/25, self-employed individuals no longer have to pay Class 2, see E8.301³). Prior to April 2015, Class 2 contributions were collected direct from the contributor either